127D.
POWER OF SETTLEMENT COMMISSION TO ORDER PROVISIONAL ATTACHMENT TO PROTECT
REVENUE.

(1)
Where, during the pendency of any proceeding before
it, the Settlement Commission is of the opinion that for the purpose of
protecting the interests of the revenue it is necessary so to do, it may, by
order, attach provisionally any property belonging to the applicant in such
manner as may be specified by rules.

(2)
Every provisional attachment made by the Settlement Commission under
sub-section (1) shall cease to have effect from the date the sums due to the
Central Coverranent for which such attachment is made
are discharged by the applicant and evidence to that effect is submitted to the
Settlement Commission.